Irvine Corporation's fiscal year-end is December 31, 2024. The following is a partial adjusted trial balance as of December 31 . Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. Complete this question by entering your answers in the tabs below. Prepare the necessary closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. Complete this question by entering your answers in the tabs below. Calculate the ending balance of Retained Earnings